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Aktuelno izdanje
MAJ - JUN 2019
Accelerated expansion of new technologies and business models triggered by the Industry 4.0 and omnipresent global mega trends has so far inspired an array of papers dedicated to emerging challenges in micromanagement and macromanagement. This edition of Ekonomika preduzeća starts with the Introductory paper by J. Prašnikar and T. Redek, who explore the effects of new technologies on productivity growth in emerging economies and propose a policy approach that stimulates companies to adopt Industry 4.0 technologies.
In the Accounting and Auditing section, S. Vučković Milutinović analyzes auditors’ opinions expressed in independent auditors’ reports for the 2015-2017 period for listed companies in Serbia. The author showed that the percentage of modified audit opinions was well above the level in the developed countries, confirming weak market and regulatory incentives to improving financial reporting practices. The analysis also revealed that the impairment of assets is the main reason for auditors’ modifications, reflecting unfavorable economic reality of many companies. In the second paper in this section, Lj. Tanasić analyzes instruments of transfer pricing taxation in former Yugoslav countries. The author shows that there are large oscillations in tax approach to the control of implementation of transfer pricing when conducting transactions between related legal entities, and that these differences are conditioned on the level of development and structure of legal regulations.

In the Finance section, a duo of authors, I. Janković and B. Živković, explore the possibilities of FX risk management for Serbian corporations. The authors argue that standardized instruments for FX risk hedging have not been developed, while non-standardized contracts are modestly used. In these circumstances, appreciation of foreign currencies relative to RSD may create significant systemic consequences through spillover of FX risk into credit risk and other related risk categories.

In the Law and Taxes section, M. Perović offers an overview of the key distinguishing features of regulations governing commercial contracts in Serbian law. This highly informative paper presents the general legal framework relevant to commercial contracts in the Serbian legal system and analyzes the main specific features of commercial contracts, as well as certain rules on the right of pledge applicable to commercial contracts.

In the Transition and Restructuring section, we have been committed to industrial policy and new growth-stimulating policy framework for many years. In this edition, Lj. Savić and M. Lutovac analyze the factors most affected by state aid in 72 successfully completed projects for attracting investments in the industry of Serbia from the beginning of 2006 to March 2017.

D. Borovčanin, M. Knežević and S. Čerović analyze revenue management in hospitality industry in Serbia in the Tourism section. Besides time management in pricing strategy, the research shows that the price is dominantly influenced by room supply, which is, as it was shown in the research, very static in comparison to demand. Furthermore, research results reveal that the market is witnessing a strong decrease in average daily rate. In the second paper in this section, I. Kovačević, B. Zečević and B. Hristov Stančić explore the meetings industry from the perspective of destination development. The authors have shown that in 2017 the international association meetings market generated impact of $12 billion, while only in Serbia this market generated over $26 million, signaling vast but unused economic potential.

The last paper in this edition belongs to the Information Technology section. Z. Sagić, Lj. Diković, Lj. Trumbulović and S. Vujović present the significance of intellectual capital and information technology for modern business and society.